Budget & Taxes (Audits & Accountability)

HB 660 creates the Beginning Farmer and Succession Continuity Act to help new farmers in Alabama acquire land by offering financial incentives and support. The bill provides a refundable income tax credit of up to $200,000 to landowners who sell or lease farmland to qualified beginning farmers, provided the land remains in agricultural use for five years. It also establishes a state-backed loan guarantee program covering up to 75% of eligible loans and sets up an online registry to connect retiring farmers with newcomers. Additionally, the act creates a dedicated assistance fund, requires annual reporting on program outcomes, and includes audit provisions to ensure compliance with eligibility rules.

HB 516 would expand the audit authority of Alabama's Department of Examiners of Public Accounts to include local water boards and authorities organized under Title 11 of the Alabama Code. Currently, these entities are exempt from such audits. The bill allows the department to conduct one-time audits of these nonprofit water service providers (excluding municipal or county systems) for a reasonable fee, and a second audit if fraud or mismanagement is suspected. This change applies to water boards not incorporated under Title 11 that provide water service to members or the public, effective October 1, 2026.

HB 223 would provide a 2% salary increase for most Alabama state employees, effective October 1, 2026, covering those in classified/unclassified service, judicial personnel, legislative staff, and county health department employees under the state merit system. The increase applies to all eligible employees except those covered by existing labor contracts or local supplements tied to state salaries. Implementation requires state departments to revise pay plans and certify changes to the State Comptroller for processing. The bill does not create new appropriations but directs budgeting for the increase in the annual appropriations act.